6. Insertion of new section 58A in the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

The following new section is hereby inserted immediately after section 58 of the principal enactment and shall have effect as section 58A of that enactment:–

58A. (1) From such date as shall be determined by the Minister by Order published in the Gazette, where a tourist has proved by a claim in writing in the specified form to the satisfaction of the Commissioner-General of

Inland Revenue or any person authorized by him in writing in that behalf,–

(a)

that such tourist has purchased any specified goods in Sri Lanka as shall be prescribed, from an authorized retailer;

(b)

that the value of such goods are in excess of the minimum value as shall be prescribed; and

(c)

that such tourist has paid the tax on such purchases as per the tax invoice as specified by the Commissioner-General of Inland Revenue and issued to him by such authorized retailer, such tourist shall if he produces the relevant goods to the authorized person for inspection

“Refund of tax to tourists.

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at the point of departue and if such goods are being removed from Sri Lanka at the time of his departure from Sri Lanka, the

Commissioner-General of Inland Revenue or the authorized person may on being satisfied with the facts specified in paragraphs (a), (b)

and (c), refund or make necessary arrangements to refund to such tourist such amount of the tax paid, on the basis of a refund scheme as shall be prescribed, at the time of such removal of goods from Sri Lanka.

(2)

any authorized retailer who violates any conditions subject to which his registration is made commits an offence and shall on conviction after summary trial before a

Magistrate be liable to a fine of rupees One

Hundred Thousand and to the cancellation of his registration.

(3)

For the purposes of this section–

(a)

“authorized retailer” means any registered person who has been issued with a certificate of registration as an authorized retailer by the Commissioner-General of Inland Revenue on the application made to him or any person authorized by the

Commissioner-General of Inland

Revenue in that behalf, to register under this Act as an authorized retailer on the fulfilment of the conditions as specified by the Commissioner-General of

Inland Revenue;

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(b)

“tourist” means any individual who is not a citizen of Sri Lanka or resident in Sri Lanka and who is not less than eighteen years old as at the date of first day of his visit to Sri Lanka, and stays in

Sri Lanka for less than ninety days on a visitor Visa issued by the Controller of Immigration and

Emigration.”.

Read on from s 7